Updates: Alcoholic products technical guide
2025
Section 3 鈥� production of alcoholic products
Updated section 3.7 to remove information on duty stamps as the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
Updated section 4.27 to explain Commercial Fruit Growers' approvals, returns and payments obligations.
Section 5 鈥� returns and payments
Updated section 5.9 with information on what to do if you owe any duty or haven鈥檛 submitted returns up to and including February 2025.
Updated section 4.5 to add details about the interaction of excise warehouses with APPA and how producers with an APPA can cancel their excise warehouse approval.
Section 5 鈥� returns and payments
Updated section 5.3 to provide guidance about the returns and payments obligations for alcoholic products producers who hold an excise warehouse approval alongside their APPA.
Updated section 10.5. We have removed reference to producers being approved as a registered owner of warehoused goods when sending duty suspended products to an excise warehouse for bottling, packaging or storage.
This is in line with The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 update which came into effect on 3 March 2025.
Section 24 鈥� removal of alcoholic products from approved premises
Updated section 21.4. We have removed reference to producers being approved as a registered owner of warehoused goods when sending duty suspended products to an excise warehouse for bottling, packaging or storage.
This is in line with The Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 update which came into effect on 3 March 2025.
Section 3 鈥� production of alcoholic products
Updated section 3.2 to give further information on the point of production.
Updated section 4.25 to say when you need to notify HMRC about changes to circumstances.
Section 5 鈥� returns and payments
Updated section 5.10 to explain when customers need to report spirits production each quarter.
Updated section 5.15 to say producers will be able to request a repayment of overpaid duty through an online form.
Section 8 鈥� financial security
Updated section 8.3 to explain the policy on movement guarantees and ownership of the alcoholic product.
Section 3 鈥� production of alcoholic products
Updated section 3.2 to reflect maturation requirements for Scotch Whisky under the Spirit Drinks Verification Scheme.
Updated section 4.18 to reflect the obligation to enrol, submit returns and pay through the Manage your Alcohol Duty service, once you're approved.
Section 5 鈥� returns and payments
Updated section 5.5 to reflect the obligation to enrol, submit returns and pay through the Manage your Alcohol Duty service, once you're approved.
Updated with information about the new approval application, how to notify HMRC of a change in circumstances, and how to make amendments to your alcoholic products producer approval (APPA).
Section 5 鈥� returns and payments
Updated with new information about how to use the Manage your Alcohol Duty online service.
Section 6 鈥� changes in ownership
Updated with information about how to notify HMRC about changes in ownership.
Section 27 鈥� accounting for VAT
Updated to say that form EX46(VAT) applies to all alcoholic products from 1 March 2025.
2024
Updated section 4.6 to say that users should only contact HMRC about their alcoholic products producer approval (APPA) ID if they have not received it by 25 February 2025.
Section 2 鈥� alcoholic products
Section 2.2 was updated with information on sparkling cider.
New section added.
Section 2 鈥� alcoholic products
New section added.
Section 3 鈥� production of alcoholic products
New section added.
New section added.
Section 5 鈥� returns and payments
New section added.
Section 6 鈥� changes in ownership
New section added.
New section added.
Section 8 鈥� financial security
New section added.
Section 9 鈥� records and accounts
New section added.
New section added.
Section 11 鈥� alcoholic strength
New section added.
Section 12 鈥� Draught Relief and Small Producer Relief
New section added.
Section 13 鈥� measurement of quantity
New section added.
Section 14 鈥� irregularities, losses and deficiencies in approved premises
New section added.
Section 15 鈥� duty paid spoilt alcoholic product
New section added.
New section added.
Section 17 鈥� duty on domestic consumption and vine leasing
New section added.
Section 18 鈥� removal of goods to HM Ships and as ship's stores
New section added.
Section 19 鈥� supplied to diplomats and visiting forces within the UK and to entitled organisations
New section added.
Section 20 鈥� the due diligence condition
New section added.
New section added.
New section added.
Section 23 鈥� co-storage and failed delivery of duty paid goods
New section added.
Section 24 鈥� removal of alcoholic products from approved premises
New section added.
New section added.
Section 26 鈥� receipt of alcoholic products
New section added.
Section 27 鈥� accounting for VAT
New section added.
Section 28 鈥� review and appeal procedures
New section added.
Section 29 鈥� your rights and obligations
New section added.
New section added.